Download the official CPA Syllabus 2025 and discover detailed section-wise topics, subject weights, and exam formats. Learn about AUD, FAR, REG, and optional disciplines like BAR, TCP, and ISC. Includes AICPA blueprint updates, study hours, and book recommendations
The Certified Public Accountant (CPA) designation is one of the most prestigious accounting credentials globally, offered by the American Institute of Certified Public Accountants (AICPA). The CPA exam is essential for individuals aspiring to work in public accounting, auditing, taxation, forensic accounting, and financial reporting.
Globally recognized, the CPA credential opens career avenues in Big 4 firms, multinational corporations, and regulatory bodies. The CPA exam is rigorous and demands a strong understanding of accounting principles, regulations, and practical applications.
CPA Exam Overview 2025
Component
Details
Exam Name
Uniform CPA Examination
Conducting Body
American Institute of Certified Public Accountants (AICPA)
Mode of Exam
Computer-Based (Prometric Testing Centers)
Total Sections
4
Duration
4 Hours per section
Passing Score
75 (out of 99) in each section
Eligibility
120–150 Credit Hours in Accounting/Education (Varies by State)
Exam Cycle
Continuous Testing (year-round availability)
CPA Syllabus 2025 – Section-wise Subject Details with Topics and Marks
The CPA exam consists of four sections:
Auditing and Attestation (AUD)
Financial Accounting and Reporting (FAR)
Regulation (REG)
Discipline Section (choose one): Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP)
1. Core Section: Auditing and Attestation (AUD)
Topic Areas
Description
Weight (%)
Ethics, Professional Responsibilities, and General Principles
AICPA Code of Conduct, independence, due care, engagement terms.
15–25%
Assessing Risk and Developing a Planned Response
Audit risk identification and response planning.
25–35%
Performing Further Procedures and Obtaining Evidence
Executing audit procedures and gathering sufficient evidence.
30–40%
Forming Conclusions and Reporting
Evaluation of audit findings and report issuance.
10–20%
2. Core Section: Financial Accounting and Reporting (FAR)
Topic Areas
Description
Weight (%)
Conceptual Framework, Standard-Setting, and Financial Reporting
FASB framework, SEC reporting, IFRS.
25–35%
Select Financial Statement Accounts
Assets, liabilities, equity accounting.
30–40%
Select Transactions
Leases, revenue, pensions, income taxes.
20–30%
State and Local Governments
Governmental accounting principles.
5–15%
3. Core Section: Regulation (REG)
Topic Areas
Description
Weight (%)
Ethics and Responsibilities in Tax Practice
Tax standards and Circular 230.
10–20%
Business Law
Contracts, UCC, legal obligations.
10–20%
Federal Taxation of Individuals
Income, deductions, filing requirements.
15–25%
Federal Taxation of Entities
Corporate, partnership, exempt taxation.
25–35%
Federal Tax Procedures
Tax authority, procedures, penalties.
10–20%
4. Discipline Section Options
a) Business Analysis and Reporting (BAR)
Topic Areas
Description
Weight (%)
Financial Statement Analysis
Ratios, benchmarking, valuation.
20–30%
Technical Accounting & Reporting
SEC reporting, segments, derivatives.
40–50%
Financial Planning & Performance
Budgeting, forecasting, variance.
20–30%
b) Information Systems and Controls (ISC)
Topic Areas
Description
Weight (%)
IT Governance & Data Management
Policy, data quality, data lifecycle.
25–35%
Security, Confidentiality & Privacy
Access control, encryption, risk.
30–40%
System and Organization Controls (SOC)
Auditing IT systems and controls.
25–35%
c) Tax Compliance and Planning (TCP)
Topic Areas
Description
Weight (%)
Individual and Entity Tax Compliance
Returns, deductions, credits.
30–40%
Entity Planning
Tax planning for corporations, partnerships.
30–40%
Tax Research and Advisory
Primary sources, client advisory.
20–30%
CPA Syllabus PDF Download
You can download the official CPA exam syllabus PDF from AICPA using the link below:
The CPA Exam Syllabus 2025 is dynamic, comprehensive, and designed to reflect the evolving role of CPAs in the real world. With its Core + Discipline model, the exam provides greater flexibility and specialization to match your career goals.
Whether you aim to work in audit, taxation, IT controls, or financial analysis, the CPA credential paves the way for high-paying, globally respected roles. Start your preparation today with structured study plans, reliable materials, and consistent practice—and join the ranks of the world’s most elite accounting professionals.
